AMERICAN ASSOCIATION OF COSMETOLOGY SCHOOLS INC: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- AMERICAN ASSOCIATION OF COSMETOLOGY SCHOOLS INC (EIN 13-6163824)
- Tax period
- 2018-01-01 to 2018-12-31
- Filed
- 2019-06-26
- IRS object ID
- 201921779349300747
- Schema version
- 2018v3.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2019-06-26T13:29:02-05:00 | ReturnTs |
| Tax Period End | 2018-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 821455657 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FESTER & CHAPMAN PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9019 E BAHIA DR STE 100 | AddressLine1Txt |
| City | SCOTTSDALE | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85260 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 136163824 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AMERICAN ASSOCIATION OF COSMETOLOGY | BusinessNameLine1Txt |
| Business Name Line2 | SCHOOLS | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | AMER | BusinessNameControlTxt |
| Phone | 4802810431 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9927 E BELL ROAD SUITE 110 | AddressLine1Txt |
| City | SCOTTSDALE | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85260 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KATHY CHOW | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 4802810431 | PhoneNum |
| Signature | 2019-06-25 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RACHEL R LOCKE CPA | PreparerPersonNm |
| PTIN | P00450405 | PTIN |
| Phone | 6022643077 | PhoneNum |
| Preparation | 2019-06-25 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 52.38.98.93 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-06-25 | IPDt |
| IP Tm | 11:15:50 | IPTm |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | BD4CA72630C363954A5E368424F0555BD726B3E1 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 132C039D75D85D30ECB92C079BD6273E4779DBF4 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KATHY CHOW | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9927 E BELL ROAD SUITE 100 | AddressLine1Txt |
| City | SCOTTSDALE | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85260 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,758,194 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.BEAUTYSCHOOLS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1970 | FormationYr |
| Legal Domicile State | AZ | LegalDomicileStateCd |
| Activity Or Mission | AACS BRINGS TOGETHER ALL FACETS OF THE COSMETOLOGY, BEAUTY, AND WELLNESS INDUSTRIES TO ADVANCE THE EDUCATION OF COSMETOLOGY, BEAUTY AND WELLNESS AND TO REPRESENT THE INTERESTS OF RELATED EDUCATIONAL INSTITUTIONS AND THEIR STUDENTS BEFORE REGULATORY AND LEGISLATIVE BODIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 5 | TotalEmployeeCnt |
| Total Volunteers | 40 | TotalVolunteersCnt |
| Total Gross UBI | $200,581 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $29,571 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $678,437 | PYContributionsGrantsAmt |
| CY Contributions Grants | $865,261 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $566,083 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $632,793 | CYProgramServiceRevenueAmt |
| PY Investment Income | $23,463 | PYInvestmentIncomeAmt |
| CY Investment Income | $15,912 | CYInvestmentIncomeAmt |
| PY Other Revenue | $99,296 | PYOtherRevenueAmt |
| CY Other Revenue | $234,143 | CYOtherRevenueAmt |
| PY Total Revenue | $1,367,279 | PYTotalRevenueAmt |
| CY Total Revenue | $1,748,109 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $269,745 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $346,540 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,412,118 | PYOtherExpensesAmt |
| CY Other Expenses | $1,520,535 | CYOtherExpensesAmt |
| PY Total Expenses | $1,681,863 | PYTotalExpensesAmt |
| CY Total Expenses | $1,867,075 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$314,584 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$118,966 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,515,947 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,116,565 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $722,825 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $494,386 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $793,122 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $622,179 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | AACS BRINGS TOGETHER ALL FACETS OF THE COSMETOLOGY, BEAUTY, AND WELLNESS INDUSTRIES TO ADVANCE THE EDUCATION OF COSMETOLOGY, BEAUTY AND WELLNESS AND TO REPRESENT THE INTERESTS OF RELATED EDUCATIONAL INSTITUTIONS AND THEIR STUDENTS BEFORE REGULATORY AND LEGISLATIVE BODIES. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Desc | AS OF DECEMBER 31, 2018, WE HAD 583 COSMETOLOGY SCHOOL MEMBERS, 110 PARTNER MEMBERS, AND 6,051 COSMETOLOGY EDUCATORS AND STUDENTS. WE HOLD THREE ANNUAL WORKSHOPS/CONVENTIONS EACH YEAR TO PROVIDE OUR MEMBERS WITH EDUCATIONAL AND NETWORKING OPPORTUNITIES. IN ADDITION, WE OFFER AN ACTIVE EMAIL LISTSERVE REGULARLY USED BY OUR SCHOOL MEMBERSHIP TO SHARE IDEAS AND BEST PRACTICES. FINALLY, WE PRODUCE QUARTERLY/WEEKLY PUBLICATIONS AND WORK WITH AN INDUSTRY LOBBYIST. | Desc |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (true) | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 23 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 5 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | Yes (true) | NondeductibleContributionsInd |
| Nondeductible Contri Discl | Yes (true) | NondeductibleContriDisclInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (true) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | AZ | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KATHY CHOW | PersonNm |
| Phone | 4802810431 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9927 E BELL ROAD SUITE 100 | AddressLine1Txt |
| City | SCOTTSDALE | CityNm |
| State Abbreviation | AZ | StateAbbreviationCd |
| ZIP | 85260 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| FRANK M TRIEU | ||||||
| PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MICHAEL HALMON | ||||||
| VICE CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| LYNELLE LYNCH | ||||||
| TREASURER/SE | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MIKE VANACORE | ||||||
| HON VICE PRE | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SANDRA BRUCE | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| CATHY KOLUCH | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| NEAL HELLER | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| TERESA LEWIS | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| TOM MAREK | ||||||
| STRATEGY CHA | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KIM MCINTOSH | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| ROBERT PASSAGE | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| JIM PETRILLO | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| KATHY CHOW | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $94,312 | $0 | $0 | |
| CHRIS LINFORD | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| GARRETT SHULER | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $94,312 | TotalReportableCompFromOrgAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | AKERMAN LLP | PersonNm |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 4906 | AddressLine1Txt |
| City | ORLANDO | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 32802 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | LOBBYING/LEGAL | ServicesDesc |
| Compensation | $175,965 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $495,038 | MembershipDuesAmt |
| Fundraising | $241,035 | FundraisingAmt |
| All Other Contributions | $129,188 | AllOtherContributionsAmt |
| Total Contributions | $865,261 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CONVENTION REVENUE | Desc |
| Business | 813000 | BusinessCd |
| Total Revenue Column | $632,793 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $632,793 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $632,793 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,912 | TotalRevenueColumnAmt |
| Exclusion | $15,912 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $40,007 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $241,035 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $10,085 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $29,922 | TotalRevenueColumnAmt |
| Exclusion | $29,922 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| ADVERTISING | 541800 | $200,581 | $200,581 | |
| MISC REVENUE | $3,640 | $3,640 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $204,221 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,748,109 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $632,793 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $200,581 | UnrelatedBusinessRevenueAmt |
| Exclusion | $49,474 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,312 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $209,501 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,266 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,461 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $193,375 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $214,695 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,885 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,376 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $163,422 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,308 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,055 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,125 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $96,239 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $631,523 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,382 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,666 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| BANK FEES | $34,866 |
| COMMUNICATION | $14,549 |
| MISCELLANEOUS | $12,132 |
| EQUIPMENT LEASE | $4,347 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,590 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,867,075 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $211,983 | BOYAmt |
| EOY | $251,991 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $103 | BOYAmt |
| EOY | $103 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,325 | BOYAmt |
| EOY | $20,301 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,565 | BOYAmt |
| EOY | $16,019 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $533,781 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $211,289 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $345,874 | BOYAmt |
| EOY | $322,492 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $876,097 | BOYAmt |
| EOY | $505,659 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,515,947 | BOYAmt |
| EOY | $1,116,565 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $102,405 | BOYAmt |
| EOY | $103,582 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $420,420 | BOYAmt |
| EOY | $390,804 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $200,000 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $722,825 | BOYAmt |
| EOY | $494,386 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $793,122 | BOYAmt |
| EOY | $622,179 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $793,122 | BOYAmt |
| EOY | $622,179 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,515,947 | BOYAmt |
| EOY | $1,116,565 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$118,966 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$51,977 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule B IRS990ScheduleB
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | Yes (true) | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | false | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | false | AgreeCarryoverPriorYearInd |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $334,923 | BeginningYearBalanceAmt |
| Contributions | $98,700 | ContributionsAmt |
| Other Expenditures | $14,651 | OtherExpendituresAmt |
| End Year Balance | $418,972 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $408,242 | BeginningYearBalanceAmt |
| Contributions | $2,006 | ContributionsAmt |
| Other Expenditures | $75,325 | OtherExpendituresAmt |
| End Year Balance | $334,923 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $521,585 | BeginningYearBalanceAmt |
| Contributions | $2,007 | ContributionsAmt |
| Other Expenditures | $115,350 | OtherExpendituresAmt |
| End Year Balance | $408,242 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $556,100 | BeginningYearBalanceAmt |
| Contributions | $47,009 | ContributionsAmt |
| Other Expenditures | $81,524 | OtherExpendituresAmt |
| End Year Balance | $521,585 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $455,227 | BeginningYearBalanceAmt |
| Contributions | $198,516 | ContributionsAmt |
| Other Expenditures | $97,643 | OtherExpendituresAmt |
| End Year Balance | $556,100 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1.00000 | BoardDesignatedBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $70,000 | OtherCostOrOtherBasisAmt |
| Book Value | $70,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $349,981 | OtherCostOrOtherBasisAmt |
| Depreciation | $110,827 | DepreciationAmt |
| Book Value | $239,154 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $113,800 | OtherCostOrOtherBasisAmt |
| Depreciation | $100,462 | DepreciationAmt |
| Book Value | $13,338 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $322,492 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $1,696,132 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$51,977 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$51,977 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,748,109 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,748,109 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,867,075 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $1,867,075 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,867,075 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 2, PART V, LINE 4 | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION'S ENDOWMENT FUNDS ARE FOR THE PERPETUAL SUPPORT AND DEVELOPMENT OF CAPITAL ASSET IMPROVEMENTS AND REPLACEMENTS, AND TO SUPPORT GOVERNMENTAL AFFAIRS. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GOV'T RELATIONS | Event1Nm |
| Gross Receipts Event1 | $281,042 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $241,035 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $40,007 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $10,085 | NonCashPrizesEvent1Amt |
| Gross Receipts Total | $281,042 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $241,035 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $40,007 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $10,085 | NonCashPrizesTotalEventsAmt |
| Direct Expense Summary Events | $10,085 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $29,922 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | AACS BRINGS TOGETHER ALL FACETS OF THE COSMETOLOGY, BEAUTY, AND WELLNESS INDUSTRIES TO ADVANCE THE EDUCATION OF COSMETOLOGY, BEAUTY AND WELLNESS AND TO REPRESENT THE INTERESTS OF RELATED EDUCATIONAL INSTITUTIONS AND THEIR STUDENTS BEFORE REGULATORY AND LEGISLATIVE BODIES. |
| FORM 990, PAGE 6, PART VI, LINE 4 | WE AMENDED OUR BYLAWS DURING 2018. |
| FORM 990, PAGE 6, PART VI, LINE 6 | THE ORGANIZATION HAS THE FOLLOWING MEMBERSHIP CATEGORIES: SCHOOL MEMBER AND PARTNER MEMBER. A SCHOOL MEMBER CAN BE ANY PRIVATELY-OWNED SCHOOL OR PUBLIC CORPORATION THAT OFFERS RESIDENT COURSES OF STUDY IN COSMETOLOGY, BEAUTY, WELLNESS, AND/OR OTHER RELATED FIELDS ACCEPTED FOR MEMBERSHIP. A PARTNER MEMBER CAN BE ANY KEY STAKEHOLDER ASSOCIATED WITH THE COSMETOLOGY, BEAUTY, AND WELLNESS INDUSTRY ACCEPTED FOR MEMBERSHIP. VOTING, OTHER THAN FOR THE PURPOSE OF REVISING BY-LAWS OF THE ASSOCIATION, IS BY MEMBERSHIP CLASS. EACH SCHOOL MEMBER IN GOOD STANDING IS ENTITLED TO ONE (1) VOTE PER SCHOOL OWNED, UP TO A MAXIMUM OF TEN (10) VOTES. MEMBER SCHOOLS OWNED IN COMMON WITH ONE (1) OR MORE OTHER MEMBER SCHOOLS ARE REQUIRED TO CAST THEIR VOTES BY A SINGLE PERSON WHO IS AN OWNER OF THEIR DESIGNATED REPRESENTATIVE. EACH PARTNER MEMBER IN GOOD STANDING IS ENTITLED TO ONE (1) VOTE PER BUSINESS OWNED AND IDENTIFIED AS A MEMBER, UP TO A MAXIMUM OF THREE (3) VOTES. IN THE EVENT THAT AN ASSOCIATED MEMBER'S BUSINESS IS OWNED IN COMMON WITH ONE (1) OR MORE OTHER BUSINESSES, VOTES SHALL BE CAST BY A PERSON WHO IS AN OWNER OR DESIGNATED REPRESENTATIVE OF THE BUSINESS. |
| FORM 990, PAGE 6, PART VI, LINE 7A | EACH SCHOOL MEMBER IN GOOD STANDING IS ENTITLED TO VOTE ON THE SCHOOL MEMBER REPRESENTATIVES WHO SERVE ON THE BOARD OF DIRECTORS. LIKEWISE, EACH PARTNER MEMBER IN GOOD STANDING IS ENTITLED TO VOTE ON THE PARTNER MEMBER REPRESENTATIVES WHO SERVE ON THE BOARD OF DIRECTORS. AS DEFINED BY THE BYLAWS, UP TO ELEVEN (11) OF THE DIRECTORS REPRESENT SCHOOL MEMBERS AND UP TO TWO (2) OF THE DIRECTORS REPRESENT ASSOCIATED MEMBERS, FOR A MAXIMUM OF THIREEN (13) DIRECTORS POSSIBLE SERVING ON THE BOARD. |
| FORM 990, PAGE 6, PART VI, LINE 7B | THE ACT OF AMENDING THE ORGANIZATION'S BY LAWS REQUIRES APPROVAL FROM THE MEMBERSHIP BODY. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE TREASURER OF THE ORGANIZATION DISTRIBUTES A PDF COPY OF THE 990 RETURN TO ALL BOARD MEMBERS FOR REVIEW AND COMMENT PRIOR TO BEING FILED. AT THE FIRST MEETING OF THE BOARD FOLLOWING THE FILING OF THE 990 WITH THE IRS, THE COMPLETE FORM 990 IS PRESENTED TO THE BOARD BY THE ORGANIZATION'S LEAD OFFICERS WITH RESPONSIBILITY OVER THE FORM 990'S REVIEW; THEREAFTER, QUESTIONS ARE TAKEN AND THE FORM, ITS PREPARATION, AND ITS PUBLIC RELATION IMPACT IS DISCUSSED. |
| FORM 990, PAGE 6, PART VI, LINE 12C | ANNUALLY, THE ORGANIZATION REVIEWS AND DISCUSSES THE CONFLICT OF INTEREST POLICY AND REQUESTS THAT EACH BOARD MEMBER LIST AND ACKNOWLEDGE ANY KNOWN CONFLICTS. ALL MEMBERS OF THE BOARD OF DIRECTORS AND STAFF ARE COVERED UNDER THE CONFLICT OF INTEREST POLICY. AT EACH BOARD OR COMMITTEE MEETING, IF THERE IS A DISCUSSION OF SELECTING OR ENGAGING A VENDOR OR SERVICE PROVIDER, ALL IN ATTENDANCE ARE ASKED TO RECUSE THEMSELVES FROM THIS DISCUSSION IF THERE COULD BE A PERCEIVED CONFLICT. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE BOARD OF DIRECTORS REVIEWS THE COMPENSATION FOR THE EXECUTIVE DIRECTOR BY COMPARING HIS/HER COMPENSATION TO THE COMPENSATION OF INDIVIDUALS IN LIKE POSITIONS, IN COMPARABLE ORGANIZATIONS USING FORMS 990, COMPENSATION STUDIES, AND OTHER AVAILABLE DATA. THE BOARD THEN APPROVES ANY CHANGES IN COMPENSATION BASED ON THIS INFORMATION. THE ORGANIZATION HAS NO OTHER PAID OFFICERS OR EMPLOYEES MEETING THE IRS DEFINITION OF A KEY EMPLOYEE. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION WILL PROVIDE IN A TIMLEY MANNER, COPIES OF ALL TAX RETURNS, GOVERNING DOCUMENTS INCLUDING ITS CONFLICT OF INTEREST POLICES AND FINANCIAL STATEMENTS WHEN REQUESTED IN WRITING OR IN PERSON. |